I need prepare general journal entries (purchase) consumption method with perpetual inventory system

1. ordered supplies with a estimated cost 3,150
2. Received supplies with an actual invoice cost 2,920 no payment was made upon receipt; 2,950 was the encumbered amount.
3. Paid $2,300 on account for supplies received in transaction #2.
4. During the year, the inventory warehouse issued 2,900 in supplies to general government departments.
5. The ending physical inventory of General Fund supplies found $150 on hand at year end